https://www.taxtmi.com/caselaws?id=206504 Extended period of limitation cannot be invoked to deny Cenvat credit where the credit was disclosed in monthly returns and there is no suppression of facts or misstatement with intent to evade duty. Omission of a separate column describing the service was not treated as suppression, and the dispute was also characterised as one of legal interpretation without mens rea. On that basis, the longer limitation period was held unavailable and the Revenue's challenge failed. en-us Tue, 02 Aug 2011 00:00:00 +0530 Sat, 31 May 2025 12:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206504 Extended period of limitation cannot be invoked to deny Cenvat credit where the credit was disclosed in monthly returns and there is no suppression of facts or misstatement with intent to evade duty. Omission of a separate column describing the service was not treated as suppression, and the dispute was also characterised as one of legal interpretation without mens rea. On that basis, the longer limitation period was held unavailable and the Revenue's challenge failed. Case-Laws Service Tax Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206504